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IASB discussion papers

Background

On this page, you will find the latest news and related information about discussion papers and similar documents issued by the IASB, IFRS Foundation and their related bodies.

Under the revised due process requirements implemented in 2013, discussion papers generally arise from the IASB's research programme. This programme involves the analysis of possible financial reporting problems by collecting evidence on the nature and extent of the perceived shortcoming and assessing potential ways to improve financial reporting or to remedy a deficiency. Also includes the consideration of broader financial reporting issues, such as how financial reporting is evolving, to encourage international debate on financial reporting matters. The research phase may also involve the publication of a 'request for information'.

Related news

The European Financial Reporting Advisory Group (EFRAG) has published a feedback statement on input received during outreach activities conducted with European users on the IASB's Discussion Paper 'Reporting the Financial Effects of Rate Regulation'.

The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB Discussion Paper (DP) soliciting feedback from constituents whether, and under which circumstances, financial effects arising from rate regulation should be accommodated in financial reporting.

The International Accounting Standards Board (IASB) has published a Discussion Paper (DP) relevant to companies whose business is influenced by a rate regulation regime of some kind. The purpose of the DP is to solicit feedback from constituents whether, and under which circumstances, financial effects arising from rate regulation should be accommodated in financial reporting. Comments are due 15 January 2015.

The International Accounting Standards Board (IASB) has published a Discussion Paper (DP) relevant to companies that hedge risks on dynamic portfolios of exposures using derivatives. Although the paper focusses on the example of portfolio interest rate hedging by banks, the concepts discussed can apply to any entity that hedges on a dynamic portfolio basis for any risks. Comments are due 17 October 2014.

The Financial Reporting Council (FRC) has today published their response to the International Accounting Standard Board’s (IASB’s) Discussion Paper: (DP/2013/1) ‘A Review of the Conceptual Framework for Financial Reporting’. The FRC agrees with a number of proposals within the Discussion Paper (DP) but has commented that “there are a number of areas where further development is necessary”.

The New Zealand Accounting Standards Board (NZASB) has recently hosted seminars on the IASB Discussion Paper DP/2013/1 'A Review of the Conceptual Framework for Financial Reporting' and has made the recording of one of the seminars freely available online.

The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB's Discussion Paper (DP) containing proposals for topical areas where the IASB considers a revision and amendment of the existing Conceptual Framework necessary.

On 2 October 2014, the first IASB Research Forum will be held offering an interdisciplinary platform for academics from around the world to exchange their views with peers and with members of the International Accounting Standards Board (IASB) on topics that address the interaction between international financial reporting requirements, policy and the functioning of capital markets. The topic of this first research forum will be the Conceptual Framework for Financial Statements.

The International Accounting Standards Board (IASB) has published a comprehensive Discussion Paper (DP) containing proposals for topical areas where it considers a revision and amendment of the existing Conceptual Framework necessary. Included in the DP are proposals to revise the definitions of an asset and a liability, to introduce guidance on derecognition, to clarify the objective and purpose of other comprehensive income and to set a framework for presentation and disclosure. Comments are due 14 January 2014.

In the lead up to the end of 2012, the International Accounting Standards Board (IASB) released a number of pronouncements under its various projects. As a service to our readers, this page provides a summary of the pronouncements, with links to our resources for each development.

We remind you that comments are due on 14 April 2009 on the Discussion Paper: Presentation of Financial Statements, which was published jointly by the IASB and the FASB on 16 October 2008. The project is about how best to portray assets, liabilities, income, expense, cash flows, and related information in financial statements.

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